NE Ferro And Alloys Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court dismissed a writ petition challenging an order dated 3 December 2025 passed by the Assistant Commissioner, CGST and Central Excise, Siliguri Division, in proceedings initiated under Section 74 of the CGST Act, 2017. The Court held that the petitioners had an effective statutory appellate remedy under Section 107 of the Act and had failed to establish any exceptional circumstances warranting interference in writ jurisdiction.
The matter originated from an investigation conducted by the Directorate General of GST Intelligence (DGGI), Siliguri Zonal Unit, under Section 67(2) of the CGST Act. Search and seizure operations were carried out at the petitioners’ business premises and at the residences of their directors. During the searches, authorities recovered handwritten cash books (rokas) and other incriminating documents. Statements were also recorded under Section 70 of the Act. Based on the material collected, authorities alleged that goods shown as purchased from a supplier and transported through a transport agency had not actually been transported, as the transporter denied undertaking the transportation. It was consequently concluded that the petitioners had availed Input Tax Credit without actual movement of goods and were liable to pay CGST.
